Cases Decided in the Court of Claims of the United States, 83. sējumsU.S. Government Printing Office, 1937 |
No grāmatas satura
1.–5. rezultāts no 100.
60. lappuse
... Revenue Act of 1928 . The Commissioner disallowed the claim for refund on the ground that the loss sustained in 1927 was not sustained in a trade or business regularly carried on by plaintiff , and therefore could not be carried forward ...
... Revenue Act of 1928 . The Commissioner disallowed the claim for refund on the ground that the loss sustained in 1927 was not sustained in a trade or business regularly carried on by plaintiff , and therefore could not be carried forward ...
61. lappuse
... Revenue Act of 1928. This section , so far as here pertinent , reads : SEC . 117. NET LOSSES . ( a ) DEFINITION OF ... Revenue Act of 1926 , the amount of such net loss shall be allowed as a de- duction in computing net income for the ...
... Revenue Act of 1928. This section , so far as here pertinent , reads : SEC . 117. NET LOSSES . ( a ) DEFINITION OF ... Revenue Act of 1926 , the amount of such net loss shall be allowed as a de- duction in computing net income for the ...
63. lappuse
... Revenue Act of 1926 as a loss incurred in transactions " entered into for profit , though not connected with the trade or business . " Such loss , however , was not a net loss within the meaning of the Revenue Acts of 1926 and 1928 ...
... Revenue Act of 1926 as a loss incurred in transactions " entered into for profit , though not connected with the trade or business . " Such loss , however , was not a net loss within the meaning of the Revenue Acts of 1926 and 1928 ...
121. lappuse
... Revenue Act of 1918. In its amended return it indicated a net income of $ 66,996.38 by reason of which it did not benefit by the application of section 302 of the act . The additional assessment of $ 191,403.77 for the year 1918 was ...
... Revenue Act of 1918. In its amended return it indicated a net income of $ 66,996.38 by reason of which it did not benefit by the application of section 302 of the act . The additional assessment of $ 191,403.77 for the year 1918 was ...
133. lappuse
... revenue act of 1918 provided with reference to intangible property which formed a part of invested capital that the taxpayer , in mak- ing up the amount of its invested capital , might include either the actual cash value of such ...
... revenue act of 1918 provided with reference to intangible property which formed a part of invested capital that the taxpayer , in mak- ing up the amount of its invested capital , might include either the actual cash value of such ...
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Ackerson additional assessment additional tax agreement Alien Property Custodian alleged allowed amount Anderson application approved April attorney August Board of Tax bonds breech bolt breechblock certificate of overassessment charter Chickasaw Nations Choctaw and Chickasaw Choctaw Nation claim for refund Coke Company collector Commissioner of Internal consolidated return contract cost Court decedent December deduction defendant deficiency Delaware Delaware corporation determined entitled to recover executor findings of fact Foundation Company Frank E Government Herman Levi income and profits income tax interest Internal Revenue January Judge June June 15 Levi loss March March 15 ment Mississippi Choctaws Mound City October overpayment payment petition plaintiff plaintiff filed prior profits tax propellers received Reporter's Statement Revenue Act sear shares standing type Stat statute of limitation synchronizing gears Tax Appeals tax liability tax return taxable taxpayer thereof tion tribes trust type and forms United waiver
Populāri fragmenti
612. lappuse - No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment.
143. lappuse - But no such damages shall be adjusted and paid until thoroughly examined and passed upon by the Commissioner of Indian Affairs and the Secretary of the Interior...
612. lappuse - February 28, 1913. shall be the cost of such property; except that — "(6) Tax-free exchanges generally. — If the property was acquired upon an exchange described In section 112 (b) to (e), Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer...
356. lappuse - ... (1) In the case of the liability of an initial transferee of the property of the taxpayer,— within one year after the expiration of the period of limitation for assessment against the taxpayer...
423. lappuse - ... (2) Other automobiles and motorcycles (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum...
359. lappuse - ... (g) An order of the Commission to cease and desist shall become final (1) Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time...
50. lappuse - It is never the object of those laws to grant a monopoly for every trifling device, every shadow of a shade of an idea which would naturally and spontaneously occur to any skilled mechanic or operator in the ordinary progress of manufactures.
409. lappuse - ... unforeseeable causes beyond the control and without the fault or negligence of the Contractor, including, but not restricted to, acts of God, or of the public enemy, acts of the Government...
531. lappuse - Court from a circuit court of appeals or the Court of Appeals of the District of Columbia...
376. lappuse - ... shall ascertain the facts and the extent of the delay and extend the time for completing the work when in his judgment the findings of fact justify such an extension, and his findings of fact thereon shall be final and conclusive on the parties hereto...